ft- T ° U C H E . « 0 S S , B A I L E Y & S M A R T FIBSE BEIBB8 TQ US& PLEASE DO HOT MUTILATE 0?e Quarterly y. .'. A AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LIBRARY 666 FIFTH AVENUE NE ;/ YORK 19, N. Y. D e c e m b e r 1 9 6 4